LM Law Rechtsanwaltsgesellschaft mbH

In July 2018, LM Law Rechtsanwaltsgesellschaft mbH emerged as a legally independent entity from LM’s long-standing legal department to provide legal advice to companies and well-to-do private clients. The particular focus of our activities is on company law, employment law, other commercial law and inheritance law as well as on the interface between tax law including the criminal code for tax offences and tax compliance.

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Accounting obligation of foreign real estate corporation

BFH I R 81/16 of 14/11/2018

In a recent judgement, the Federal Fiscal Court (BFH) confirmed the legal obligation of foreign real estate corporations to keep books of account (accrual based tax accounting).

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